Reformfragen des deutschen Steuerrechts


Author: 

Wolfgang Schön and Jonathan Schindler (eds.)

In this volume, leading representatives of the tax courts, private business and adivsory firms present their proposals for reforming individual areas of German tax law. The topics range from questions of corporate tax law – on the future of book-tax conformity, the neutrality of legal forms as regards partnerships and corporations, the possibilities of loss carry-forwards for corporations and CFC legislation – to the final withholding tax or the digitalisation of tax administration and the fiscal courts. By combining a large number of concrete ideas for shaping the current reform discussions, this volume is equally relevant for law and tax policy.

Published:   MPI Studies in Tax Law and Public Finance, 9/2020, Heidelberg, Springer